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REGISTERED NUMBER: SC579855 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2026

for

Falkirk Building Company Limited
Falkirk Building Company Limited (Registered number: SC579855)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Balance Sheet 1

Notes to the Financial Statements 2


Falkirk Building Company Limited (Registered number: SC579855)

Balance Sheet
31 January 2026

31.1.26 31.1.25
Notes £    £   
FIXED ASSETS
Tangible assets 4 6,403 8,004

CURRENT ASSETS
Debtors 5 223,423 45,944
Cash at bank 38,508 32,130
261,931 78,074
CREDITORS
Amounts falling due within one year 6 (108,438 ) (9,271 )
NET CURRENT ASSETS 153,493 68,803
TOTAL ASSETS LESS CURRENT
LIABILITIES
159,896
76,807

PROVISIONS FOR LIABILITIES (1,601 ) (1,521 )
NET ASSETS 158,295 75,286

CAPITAL AND RESERVES
Called up share capital 101 101
Retained earnings 158,194 75,185
158,295 75,286

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:



Mr D Hannigan - Director


The notes form part of these financial statements

Page 1
Falkirk Building Company Limited (Registered number: SC579855)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

Falkirk Building Company Limited is a private company, limited by shares, domiciled in Scotland, registration number SC579855. The registered office is Unit 5 Gateway Business Park, Beancross Road, Grangemouth, FK3 8WX.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents net invoiced sales of goods and services in respect of building services, excluding value added tax. Sales are recognised at the point at which the goods are delivered or the service is complete.

Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Page 2 continued...
Falkirk Building Company Limited (Registered number: SC579855)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

2. ACCOUNTING POLICIES - continued

Provisions
Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2025
and 31 January 2026 16,200
DEPRECIATION
At 1 February 2025 8,196
Charge for year 1,601
At 31 January 2026 9,797
NET BOOK VALUE
At 31 January 2026 6,403
At 31 January 2025 8,004

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Trade debtors 116,094 -
Amounts owed by related parties - 15,442
Other debtors 107,329 30,502
223,423 45,944

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.26 31.1.25
£    £   
Amounts owed to related parties 38,161 -
Taxation and social security 70,277 9,271
108,438 9,271

Page 3 continued...
Falkirk Building Company Limited (Registered number: SC579855)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26 31.1.25
£    £   
Mr A J Westwater
Balance outstanding at start of year - -
Amounts advanced 6,734 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 6,734 -

8. RELATED PARTY DISCLOSURES

Companies under common control
Amounts owed to related parties - £38,161 (2025: £nil)
Amounts owed by related parties - £nil (2025: £15,442)

Page 4